The basic material is container board.
In the first step, the paper is heated and moistened. It thus attains the elasticity needed to be shaped.

In the next step, the paper is pressed and heated while passing between intermeshing fluted rollers.

The third step provides for the fluted paper being initially adhered to the inner paper web from above and then to the outer paper web from below.The corrugated board can now develop its optimum protective effect.